{"data":{"id":"us/26-u.s.c.-6723","jurisdiction":"us","citation":"26 U.S.C. § 6723","heading":"Failure to comply with other information reporting requirements","body":"In the case of a failure by any person to comply with a specified information reporting requirement on or before the time prescribed therefor, such person shall pay a penalty of $50 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $100,000.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"177895c870088638601bd9dc1781bb2ec1a3598f6f39e4771f6ffde3d9cf69aa","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6722","next":"us/26-u.s.c.-6724"},"notice":"GroundRules: Original legal text. Not legal advice."}